Home → Returns → GSTR-3B

GSTR-3B Filing

GSTR-3B is the monthly summary return where you declare total sales, ITC claimed, and pay your net GST liability. It is the most critical GST return — filed every month by all regular taxpayers.

Start Filing — Rs 399/month → 📞 Call Expert

Tax Compliance · India

What is GSTR-3B?

GSTR-3B is the monthly GST summary return that every regular GST-registered taxpayer in India must file. It is essentially your monthly declaration to the government — you report your total outward supplies (sales), inward supplies (purchases), Input Tax Credit (ITC) you're claiming, and the net GST liability you owe for that month.

Think of it as your monthly GST report card. Miss it, and you pay a late fee. Get it wrong, and you may end up paying interest or face a notice. Get it right, on time, every month — and your GST compliance stays clean.

Get Free Consultation

Our expert calls you within 30 minutes

Unlike GSTR-1 (which reports invoice-by-invoice sale details), GSTR-3B is a summary return — which means it captures consolidated figures for the whole month. That's why it is sometimes called the monthly GST payment return, because your actual GST liability is paid along with this filing.

Every regular taxpayer is required to file GSTR-3B on or before the 20th of the following month (for monthly filers). If you're a small taxpayer with turnover under ₹5 crore enrolled in the QRMP scheme, you may file quarterly — but a payment is still due monthly.

Quick Reference

GSTR-3B — Quick Reference

Return Name

GSTR-3B

Return Type

Monthly GST Summary Return

Who Must File

All regular GST-registered taxpayers

GSTR-3B Due Date

20th of every following month

Late Fee (Normal Returns)

₹50/day (₹25 CGST + ₹25 SGST)

Late Fee (Nil Returns)

₹20/day (₹10 CGST + ₹10 SGST)

Interest on Unpaid Tax

18% per annum

Our Filing Fee

₹399/month — all inclusive

Turnaround

Filed within 24 hours of data sharing

Coverage

All India

Why It Matters

Why GSTR-3B Is the Most Important Return You File

Out of all the GST returns, GSTR-3B is the one you simply cannot ignore. Here's why:

1

Your ITC depends on it.

The Input Tax Credit you claim in GSTR-3B directly affects how much tax you actually pay. Claim less than you're entitled to, and you overpay. Claim more than you're eligible for, and you risk a demand notice. Proper ITC reconciliation with GSTR-2B is critical — and that's exactly what our CA team does before every filing.

2

Missing the 20th costs you money.

A late GSTR-3B attracts ₹50 per day in late fees. If you also have unpaid tax, you'll be charged 18% interest per annum from the due date. These amounts compound quickly — a two-week delay can mean a penalty of ₹700 or more, plus interest.

3

It blocks your GSTR-1 filing.

Since January 2022, the GST portal does not allow you to file GSTR-1 if the previous month's GSTR-3B hasn't been filed. A delay in GSTR-3B triggers a cascade of compliance issues.

4

It affects your credit rating with vendors.

GST compliance is increasingly being reviewed by banks, NBFCs, and even buyers when evaluating businesses for credit or partnerships. A clean GSTR-3B history builds trust.

Form Structure

What Does GSTR-3B Include? (Full Form Breakdown)

When you file GSTR-3B online, you report the following details for the month:

Table 3.1

Outward Supplies and Taxes

This is where you declare the total value of goods and services you've sold during the month, broken down by type — taxable supplies, zero-rated exports, nil-rated sales, and supplies that attract reverse charge. The corresponding IGST, CGST, and SGST collected is reported here.

Table 3.2

Inter-State Supplies to Specific Parties

If you've made interstate supplies to unregistered buyers, composition dealers, or UIN holders (like UN agencies or embassies), those are declared here separately.

Table 4

ITC Claim (Input Tax Credit)

This is the most critical section of GSTR-3B. You report ITC available on your purchases — from imports, reverse charge, or regular supplier invoices. You also report any ITC that has to be reversed (under Rules 42/43 or Section 17(5) blocked credits). The net ITC available reduces your final tax payable.

Our CA team reconciles your ITC against your GSTR-2B auto-drafted data before every filing — so you never claim ineligible credit or miss out on what you're entitled to.

Table 5

Exempt, Nil-Rated, and Non-GST Purchases

You declare the value of purchases that are GST-exempt, nil-rated, or outside GST scope (like petrol or alcohol) in this section.

Table 5.1

Interest and Late Fee

If there's any interest or late fee payable from previous months, it's declared here and paid as part of the current filing.

Tax Payment

Final Tax Payment

Finally, you pay the net GST liability — using the balance in your Electronic Credit Ledger (ITC) first, and then your Electronic Cash Ledger. Our CA calculates the exact payment breakup for you.

₹399/Month

CA-Assisted GSTR-3B Filing at ₹399/Month — What's Included

We're not a software tool. We're a team of qualified CAs and GST practitioners who handle your monthly GSTR-3B return end to end.

Here's exactly what you get for ₹399/month:

Data Collection in Any Format

Share your sales and purchase data by WhatsApp, email, or Excel. We work with tally exports, PDF invoices, and even rough summaries.

CA Review Before Filing

Every return is reviewed by a qualified CA before submission. No auto-filing, no missed details.

ITC Reconciliation with GSTR-2B

We match your purchase invoices against your GSTR-2B auto-drafted data so you claim the maximum correct ITC — and avoid mismatches.

Tax Liability Calculation

We compute your exact CGST, SGST, and IGST payable after ITC offset.

Filed Before the 20th — Every Month

We maintain internal deadlines so you never miss the GSTR-3B due date, even if you share data late.

ARN Confirmation on WhatsApp

Once filed, you receive the Acknowledgement Reference Number (ARN) directly on WhatsApp within minutes.

Nil Return Filing Also Covered

No transactions this month? We file your Nil GSTR-3B too, so compliance stays intact.

All India Service

We file for businesses in Maharashtra, Delhi, Tamil Nadu, Karnataka, Gujarat, Rajasthan, and every other state across India.

Process

How GSTR-3B Filing Works — 4 Simple Steps

Step 1

Share Your Data

Send us your month's sales figures, purchase invoices, or a simple summary — over WhatsApp or email. We accept Tally exports, PDFs, Excel sheets, or even a rough WhatsApp message. Any format works.

Step 2

CA Prepares the Return

Our CA team organizes your data, reconciles ITC from GSTR-2B, classifies supplies correctly, and prepares the complete GSTR-3B draft.

Step 3

You Verify the Summary

We send you a quick summary of figures — total sales, ITC claimed, tax payable — before filing. You review and confirm. Nothing is filed without your approval.

Step 4

Filed + ARN on WhatsApp

We file the return on the GST portal and send you the ARN acknowledgement on WhatsApp instantly. Done. Clean compliance for another month.

Pricing

Simple, Transparent Pricing — No Hidden Charges

Monthly GSTR-3B Filing

CA filing, ITC reconciliation, ARN on WhatsApp

₹399/month

First Filing

Try before you commit

FREE

Nil Return Filing

No transactions months

₹199/month

No registration fees. No annual contracts. No surprise charges. Pay only for the months you need us.

Who Must File

Who Needs to File GSTR-3B?

GSTR-3B filing online is mandatory for the following taxpayers registered under GST:

  • Regular GST taxpayers — businesses with turnover above the GST registration threshold, regardless of sector or state
  • Monthly filers — all regular taxpayers with aggregate turnover above ₹5 crore must file monthly (due on the 20th)
  • QRMP scheme taxpayers — businesses with turnover under ₹5 crore can opt to file quarterly GSTR-3B, but still need to make monthly tax payments in the first two months of the quarter
  • New registrants — businesses that received GST registration in the current month must also comply from day one
  • Nil filers — even if you had zero business activity this month, you must file a Nil GSTR-3B to avoid penalties

Who is exempt? Composition scheme dealers (they file CMP-08 and GSTR-4), Input Service Distributors, and non-resident taxpayers file different returns. If you're unsure which category you fall under, our CA team can advise you in under 5 minutes — just call or WhatsApp us.

GSTR-1 vs GSTR-3B

GSTR-1 vs GSTR-3B — What's the Difference?

Many business owners confuse GSTR-1 with GSTR-3B. Here's the short version:

GSTR-1

  • Reports invoice-level sales details
  • Due: 11th of following month (monthly filers)
  • No tax paid here
  • Detail return
  • Affects ITC for buyers — populates buyers' GSTR-2B

GSTR-3B

  • Monthly summary of sales, purchases, ITC, and tax
  • Due: 20th of following month
  • Tax liability paid with this return
  • Summary return
  • Does not affect buyers' ITC directly

Both returns are mandatory. GSTR-1 provides the invoice-level trail; GSTR-3B is where the money moves. Since January 2022, GSTR-1 cannot be filed if the previous period's GSTR-3B is pending. So staying current on your GSTR-3B filing is not optional — it's a prerequisite for everything else.

ITC Reconciliation

ITC Claim in GSTR-3B — Why Reconciliation Matters

Claiming Input Tax Credit incorrectly is one of the most common GST compliance risks for businesses. Here's what you need to know:

You can only claim ITC in GSTR-3B for invoices that appear in your GSTR-2B — the auto-drafted statement that shows ITC available based on what your suppliers have filed in their GSTR-1. If a supplier hasn't filed their return, their invoice won't show in your GSTR-2B — and you cannot claim that ITC.

Rule 36(4) of the CGST Rules limits provisional ITC claims for invoices not in GSTR-2B. Filing without reconciling can result in excess ITC claims, which attract interest at 24% per annum plus potential notices from the GST department.

This is exactly why every GSTR-3B we file includes a full ITC reconciliation step. Our CA team:

  • Compares your purchase invoices against GSTR-2B data
  • Identifies which ITC is eligible and which is not yet available
  • Flags supplier compliance gaps so you can follow up
  • Ensures no blocked credits (Section 17(5) items) are mistakenly claimed
  • Calculates the correct net ITC to maximize your savings while staying compliant
Late Fee

GSTR-3B Late Fee — What Happens If You Miss the 20th?

The GSTR-3B due date is the 20th of every following month for regular (monthly) filers. Missing this date has two financial consequences:

1

Late Fee

  • For returns with tax liability: ₹50 per day (₹25 CGST + ₹25 SGST)
  • For Nil returns: ₹20 per day (₹10 CGST + ₹10 SGST)
  • Maximum capped at ₹10,000 per return (₹5,000 CGST + ₹5,000 SGST)
2

Interest on Unpaid Tax

If you had a tax liability and didn't pay by the 20th, interest accrues at 18% per annum from the due date until actual payment. This is calculated on the gross tax liability — not just the outstanding balance.

3

GSTR-1 Gets Blocked

From January 2022, a pending GSTR-3B blocks your GSTR-1 filing. This means buyers can't see your invoices in their GSTR-2B, affecting their ITC claims and potentially straining business relationships.

4

Cascading Non-Compliance

Multiple delayed filings can trigger system flags, restrict your e-way bill generation, and attract GST audit scrutiny.

The simplest way to avoid all of this? File by the 20th, every month, without fail. That's exactly what we guarantee at gstfilling.co.

Why Us

Why Thousands of Businesses Trust gstfilling for GSTR-3B Filing

There are many ways to file GSTR-3B — DIY on the GST portal, accounting software, or a local CA. Here's why businesses across India choose us:

We're affordable — genuinely.

At ₹399/month, you get a qualified CA filing your return, not a software bot. Compare this to local CAs who typically charge ₹800–₹2,000/month for the same work.

We're fast.

Share your data before the 18th, and we file before the 20th. We maintain internal filing calendars and send you reminders.

We catch errors before they become problems.

Our CA review catches misclassified supplies, ineligible ITC claims, and missing reverse charge entries before filing — not after.

We're available on WhatsApp.

You don't have to call an office or log into a portal. Send us data on WhatsApp, get confirmation on WhatsApp. It's that simple.

We serve all of India.

From a textile exporter in Surat to a software firm in Bengaluru to a trader in Jaipur — we file GSTR-3B for businesses of all sizes, sectors, and states.

First filing is free.

No commitment needed. Let us file your first GSTR-3B at no cost. See the quality, speed, and ease — then decide if you want to continue.

Don't let the 20th sneak up on you. Share your data with us today, and we'll have your GSTR-3B filed by a qualified CA — on time, accurately, with full ITC reconciliation. ₹399/month. No contracts. First filing free.

FAQ

GSTR-3B FAQs

GSTR-3B is a summary GST return that reports taxable sales, purchases, Input Tax Credit (ITC), and GST liability for a tax period. Most regular GST-registered businesses are required to file it.
GSTR-1 contains detailed outward supply information such as sales invoices and exports, while GSTR-3B is a summary return used to declare GST liability and pay taxes for the period.
GSTR-3B includes details of taxable outward supplies, inward supplies liable to reverse charge, eligible Input Tax Credit, tax payments, and GST liability for the month or quarter.
The due date depends on your GST filing category and state. Monthly and QRMP taxpayers may have different filing schedules under GST rules.
Yes. If you are required to file GSTR-3B and have no taxable activity during the period, you should file a Nil GSTR-3B return to maintain compliance.
Late filing may attract GST late fees and interest on any outstanding tax liability. The applicable amount depends on the type of return and current GST provisions.
Yes. Pending GSTR-3B returns can generally be filed later, subject to applicable GST rules, late fees, and interest where required.
You typically need sales records, purchase details, Input Tax Credit information, GST liability calculations, and other relevant accounting data for the filing period.
You can share data through Excel files, accounting software exports, email, or WhatsApp. Our team reviews the information, prepares the return, and completes the filing process.
Yes. Once the return is successfully submitted, we share the ARN acknowledgement and filing confirmation for your records.

File GSTR-3B Today — First Filing Free

Expert CA. Filed before deadline. ARN on WhatsApp.

Start Filing →📞 Call Now